California Government Code

§ 26909

GOV § 26909 Effective Jan 1, 2020Div. 2 · Title 3 · Part 3 · Ch. 4 · Art. 1

Statute text

(a)(1) The county auditor shall either make or contract with a certified public accountant or public accountant to make an annual audit of the accounts and records of every special district within the county for which an audit by a certified public accountant or public accountant is not otherwise provided. In each case, the minimum requirements of the audit shall be prescribed by the Controller and shall conform to generally accepted auditing standards.

(2)(A) If an audit of a special district’s accounts and records is made by a certified public accountant or public accountant, the minimum requirements of the audit shall be prescribed by the Controller and shall conform to generally accepted auditing standards.

(B)A report of the audit required pursuant to subparagraph (A) shall be filed within 12 months of the end of the fiscal year or years under examination as follows:

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Legislative history

Amended (as amended by Stats. 2017, Ch. 334, Sec. 2) by Stats. 2019, Ch. 329, Sec. 9. (SB 780) Effective January 1, 2020. Repealed as of January 1, 2027, by its own provisions. See later operative version, as amended by Sec. 10 of Stats. 2019, Ch. 329.